¹Sandra Jeanet Muntu,² Aini Indrijawati,³Mursalim Nohong

^1,2,3Economic and Business Faculty, Hasanuddin University

DOI : https://doi.org/10.58806/ijsshmr.2023.v2i8n05

Google Scholar Download Pdf
ABSTRACT

This research aims to show the effect of commitment, work participation, remuneration on the Performance of Local Government Agencies in Taliabu Island District. The sample used is the local government in the Department, Agency, and SKPD Office of Taliabu Island District which includes heads, heads of fields, heads of sub-divisions, and employees. This study used a purposive sampling method. The type of data used in this research is primary data. Based on the distribution of questionnaires obtained a sample of 160 respondents. The results of the research show that commitment has a positive effect on the performance of local government agencies, while work participation and remuneration have no effect on the performance of local government agencies.

KEYWORDS:

Commitment; Work Preparation; Reumeration; Local Government Performance

REFERENCES

1) Al Qadari, AQ, Abdurahim, A., & Sofyani, H. (2018). The relationship between budgetary participation and remuneration systems on managerial performance of local governments: the intervening role of motivation. Journal of Public Accounting, 1(1), 145–161.

2) Husain, Siti Pratiwi. 2014. The Effect of Participation of Structural Officials in Budgeting on Budgetary Discrepancies (Study on Regency/City Regional Work Units in Gorontalo Province). Journal, University of Gorontalo.

3) Juniarti, D. (2017). The effect of compensation on employee performance with work motivation as a mediating variable in banking finance employees in Tanjungpinang. BMC Public Health, 5(1), 1–8.

4) Kurniawan, M. (2013). The effect of organizational commitment, organizational culture, and job satisfaction on the performance of public organizations (Empirical study on SKPD Kerinci District Government). Journal of Accounting, 1(3), 160-180.

5) Nazaruddin, I., & Setyawan, H. (2012). The effect of budget participation on the performance of local government officials with organizational culture, organizational commitment, motivation, decentralization, and job relevant information (JRI) as Moderating Variables. Journal of Accounting and Investments, 12(2), 197–207.

6) Rizal, M., Idrus, MS, & Mintarti, R. (2014). Effect of compensation on motivation, organizational commitment and employee performance (Studies at Local Revenue Management in Kendari City). International Journal of Business and Management Invention, 3(2), 64–79.

7) Savitri, E., Ritonga, K., & Ayuni, R. (2015). Effect of budgetary participation on managerial performance with job satisfaction and knowledge of cost management as moderating variables. Scientific Journal of Business Economics, 12(2), 166–181.

8) Silmilian. (2013). The effect of budgeting participation on the managerial performance of government apparatus with work motivation and internal locus of control as moderating variables (Empirical study on SKPD Regional Government of Padang City). Journal of Accounting, 1(1), 1-20.

9) Sukmantari, DAMH, & Wirasedana, IWP (2015). Effect of budgetary participation and organizational commitment on managerial performance with job satisfaction as an intervening variable. E-Journal of Accounting, 10(1), 261–278.

10) Suryana, GA, Edy, S., & Julianto, P. (2017). The influence of regional financial management, organizational commitment, and compensation on the performance of local government officials (Case Study on the Regional Disaster Management Agency of Buleleng Regency). Undiksha Accounting Student Scientific Journal, 8(2), 1-20.

11) Syafriadi. (2015). The effect of budgetary participation, leadership style and organizational commitment on managerial performance (a case study at the Panca Budi Development University). Integrity Scientific Journal, 1(4), 71–85.

12) Tapatfeto, JD (2013). Analysis of goal commitment and budgeting participation on managerial performance. Journal of Multiparadigm Accounting, 4(3), 495-507.

13) Triseptya, GN, Pagalung, G., & Indrijawati, A. (2017). The effect of budgetary participation, commitment and organizational culture on managerial performance with leadership style as moderation. SEIKO: Journal of Management & Business, 1(1), 34–45.

14) Tama, EY, & Rohman, A. (2013). The effect of participation in budgeting on managerial performance: Organizational commitment and perceived innovation as intervening variables (empirical study on the Work Unit of Vertical Agencies in the Payment Area of the Sampi State Treasury Office. Diponegoro Journal of Accounting, 2(3), 275–286.

15) Widyawati, N. (2018). The effect of budgetary participation on managerial performance: integration of mediating and moderating variables (study at a hospital in the city of Surabaya). AKUNESA Accounting Journal, 6(1), 40-60.

16) Wulandari, DE, & Riharjo, IB (2016). The effect of participatory budgeting on managerial performance with organizational commitment and leadership style. 1–21.

17) Yenti, D. (2013). The effect of motivation, organizational commitment and budgeting participation on organizational performance (an empirical study on SKPD Kota Padang). Journal of Accounting 1(1),1-20.

VOlUME 02 ISSUE 08 AUGUST 2023